OMB No.

1545-0155
Form 3468 Investment Credit
© Attach to your return.
1997
© See separate instructions.
Department of the Treasury Attachment
Internal Revenue Service Sequence No. 52
Name(s) shown on return Identifying number

Part I Current Year Credit

1 Rehabilitation credit (see instructions for required attachments):
a Check this box if you are electing under section 47(d)(5) to take your qualified rehabilitation
expenditures into account for the tax year in which paid (or, for self-rehabilitated property, when
capitalized). See instructions. Note: This election applies to the current tax year and to all later
tax years. You may not revoke this election without IRS consent ©
Enter the amount of qualified rehabilitation expenditures and multiply by the percentage shown:
b Pre-1936 buildings × 10% (.10) 1b
c Certified historic structures × 20% (.20) 1c
Enter NPS number assigned or the flow-through entity’s
identifying number (see instructions)
2 Energy credit. Enter the basis of energy property placed in
service during the tax year (see instructions) × 10% (.10) 2
3 Reforestation credit. Enter the amortizable basis of qualified
timber property acquired during the tax year (see instructions
for limitations) × 10% (.10) 3
4 Credit from cooperatives. Enter the unused investment credit from cooperatives 4

5 Total current year investment credit. Add lines 1b through 4 5

Part II Tax Liability Limit (See Who Must File Form 3800 to find out if you complete Part II or file Form 3800.)
6 Regular tax before credits:

%
● Individuals. Enter amount from Form 1040, line 39
● Corporations. Enter amount from Form 1120, Schedule J, line 3 (or Form 1120-A, Part I, line 1) 6
● Other filers. Enter regular tax before credits from your return

7a Credit for child and dependent care expenses (Form 2441, line 9) 7a
b Credit for the elderly or the disabled (Schedule R (Form 1040), line 20) 7b
c Mortgage interest credit (Form 8396, line 11) 7c
d Adoption credit (Form 8839, line 10) 7d
e District of Columbia first-time homebuyer credit (Form 8859) 7e
f Foreign tax credit (Form 1116, line 32, or Form 1118, Sch. B, line 12) 7f
g Possessions tax credit (Form 5735) 7g
h Credit for fuel from a nonconventional source 7h
i Qualified electric vehicle credit (Form 8834, line 19) 7i
j Add lines 7a through 7i 7j
8 Net regular tax. Subtract line 7j from line 6 8
9 Alternative minimum tax:

%
● Individuals. Enter amount from Form 6251, line 28
● Corporations. Enter amount from Form 4626, line 15 9
● Estates and trusts. Enter amount from Form 1041, Schedule I, line 42
10 Net income tax. Add lines 8 and 9 10
11 Tentative minimum tax (see instructions):

%
● Individuals. Enter amount from Form 6251, line 26
● Corporations. Enter amount from Form 4626, line 13
● Estates and trusts. Enter amount from Form 1041, 11
Schedule I, line 38
12 If line 8 is more than $25,000, enter 25% (.25) of the excess (see
instructions) 12
13 Enter the greater of line 11 or line 12 13
14 Subtract line 13 from line 10. If zero or less, enter -0- 14
15 Investment credit allowed for current year. Enter the smaller of line 5 or line 14 here and on
Form 1040, line 44; Form 1120, Schedule J, line 4d; Form 1120-A, line 2a; Form 1041, Schedule
G, line 2c; or the applicable line of your return 15
For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 12276E Form 3468 (1997)